Impacto de la educación tributaria en el cumplimiento fiscal del departamento de Potosí - Bolivia

Tax education significantly influences voluntary tax compliance when adapted to the social, economic, and cultural context of taxpayers. This study, using a qualitative, phenomenological, correlational, and explanatory approach, gathered perceptions from key stakeholders at the National Revenue Service (SIN) in Potosí, Bolivia, and from tax professionals. The results show that structural barriers to perception exist, such as low educational levels, the informal economy, gender, and limited access to technology, which hinder access to training programs, especially among vulnerable sectors. Furthermore, trust in the tax administration and institutional transparency emerge as essential pillars for fostering tax morale. A positive relationship is identified between participation in tax education programs and increased tax compliance rates. Tax education strengthens knowledge, builds trust, promotes tax culture, improves access to information, and reinforces the fairness and transparency of the tax system, factors that motivate voluntary compliance and reduce evasion. Within this framework, it is concluded that tax education should be conceived as a strategic investment for sustainable fiscal development. It is recommended that the National System of Taxes (SIN) restructure and adapt its educational programs to local realities before moving toward consolidating tax culture, ensuring a solid foundation in citizen education.